Henwood v. Collector of Revenue

ELLIS, Judge.

The Collector of Revenue claimed additional income taxes were due by appellant, St. Lo'uis Southwestern Railway Company, for the year 1937, amounting to $1,455.28 with interest of $320.16, or a total of $1,775.44. The Louisiana Board of Tax Appeals sustained a plea of prescription of three years under Article 19, Section 19 of the Louisiana Constitution of 1921, as amended.

A review or appeal was taken by the Collector of Revenue tó the Nineteenth Judicial District Court for the Parish of East Baton Rouge which reversed the Board of Tax Appeals by overruling the plea of…